CASTABO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CASTABO
Largest movements
- Cash +€136,561
up €136,561 (+49.3%), from €276,820 to €413,381
mainly Net result for the year (+€198,149) and Depreciation (+€41,714)
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Tangible fixed assets +€15,587
up €15,587 (+5.0%), from €311,343 to €326,930
of which Furniture and vehicles: +€31,383
- Reserves +€161,451
up €161,451 (+24.4%), from €661,965 to €823,415
- Debts after one year -€26,017
down €26,017 (-28.5%), from €91,385 to €65,369
- Gross operating margin -€9,338
down €9,338 (-2.5%), from €371,143 to €361,805
- Depreciation +€5,660
up €5,660 (+15.7%), from €36,054 to €41,714
- Taxes -€5,098
down €5,098 (-5.5%), from €93,105 to €88,007
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €831,259 | €957,622 | +€126,363 | +15.2% |
| Fixed assets | 21/28 | €311,343 | €326,930 | +€15,587 | +5.0% |
| Tangible fixed assets | 22/27 | €311,343 | €326,930 | +€15,587 | +5.0% |
| Land and buildings | 22 | €198,804 | €193,222 | -€5,582 | -2.8% |
| Plant, machinery and equipment | 23 | €55,766 | €45,552 | -€10,213 | -18.3% |
| Furniture and vehicles | 24 | €56,773 | €88,156 | +€31,383 | +55.3% |
| Current assets | 29/58 | €519,916 | €630,692 | +€110,776 | +21.3% |
| Amounts receivable after more than one year | 29 | €138,596 | €134,306 | -€4,290 | -3.1% |
| Other amounts receivable | 291 | €138,596 | €134,306 | -€4,290 | -3.1% |
| Amounts receivable within one year | 40/41 | €67,780 | €74,189 | +€6,409 | +9.5% |
| Trade receivables | 40 | €24,525 | €43,078 | +€18,553 | +75.7% |
| Other amounts receivable | 41 | €43,255 | €31,110 | -€12,145 | -28.1% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €276,820 | €413,381 | +€136,561 | +49.3% |
| Deferred charges and accrued income | 490/1 | €6,720 | €8,817 | +€2,097 | +31.2% |
| Total equity and liabilities | 10/49 | €831,259 | €957,622 | +€126,363 | +15.2% |
| Equity | 10/15 | €661,966 | €823,416 | +€161,451 | +24.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €661,965 | €823,415 | +€161,451 | +24.4% |
| Distributable reserves | 133 | €661,965 | €823,415 | +€161,451 | +24.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,293 | €134,206 | -€35,088 | -20.7% |
| Amounts payable after more than one year | 17 | €91,385 | €65,369 | -€26,017 | -28.5% |
| Financial debts | 170/4 | €91,385 | €65,369 | -€26,017 | -28.5% |
| Amounts payable within one year | 42/48 | €77,327 | €68,837 | -€8,490 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €27,230 | €26,017 | -€1,213 | -4.5% |
| Trade debts | 44 | €22,944 | €15,830 | -€7,115 | -31.0% |
| Suppliers | 440/4 | €22,944 | €15,830 | -€7,115 | -31.0% |
| Taxes, remuneration and social security | 45 | €27,153 | €26,991 | -€162 | -0.6% |
| Taxes | 450/3 | €19,063 | €18,855 | -€208 | -1.1% |
| Remuneration and social security | 454/9 | €8,090 | €8,136 | +€46 | +0.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €581 | €0 | -€581 | -100.0% |
| Non-recurring operating income | 76A | €908 | €0 | -€908 | -100.0% |
| Remuneration, social security and pensions | 62 | €32,914 | €33,134 | +€220 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,054 | €41,714 | +€5,660 | +15.7% |
| Other operating charges | 640/8 | €3,477 | €3,961 | +€484 | +13.9% |
| Gross operating margin | 9900 | €371,143 | €361,805 | -€9,338 | -2.5% |
| Operating profit (loss) | 9901 | €298,699 | €282,996 | -€15,702 | -5.3% |
| Financial income | 75/76B | €6,058 | €6,320 | +€262 | +4.3% |
| Recurring financial income | 75 | €6,058 | €6,320 | +€262 | +4.3% |
| Financial charges | 65/66B | €3,610 | €3,160 | -€450 | -12.5% |
| Recurring financial charges | 65 | €3,610 | €3,160 | -€450 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €301,146 | €286,156 | -€14,991 | -5.0% |
| Income taxes | 67/77 | €93,105 | €88,007 | -€5,098 | -5.5% |
| Profit (loss) for the period | 9904 | €208,041 | €198,149 | -€9,892 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €208,041 | €198,149 | -€9,892 | -4.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.